Section 79
Recovery of tax
In force
Section 79. Recovery of tax.
(1) Where any amount payable by a person to the Government under any of the provisions of this Act is not paid, the proper officer shall proceed to recover the amount by one or more modes including deduction from money owed, detention and sale of goods, attachment and sale of property.
Sources & verification
- • Statutory text: View source
- • CBIC reference: cbic-gst.gov.in/sec-79.html
- Source confidence: Pending verification
Quick facts
- Section
- 79
- Chapter
- XV
- Amendments
- 0
- Notifications
- 0
- Circulars
- 0
- Case laws
- 0
- Linked rules
- 12